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Questions and answers

Parliamentary questions can be asked by any MSP to the Scottish Government or the Scottish Parliamentary Corporate Body. The questions provide a means for MSPs to get factual and statistical information.

Written questions must be answered within 10 working days (20 working days during recess)
Other questions such as Topical, Portfolio, General and First Minister's Question Times are taken in the Chamber

Urgent Questions aren't included in the Question and Answers search. There is a SPICe fact sheet listing Urgent and emergency questions.

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Question reference: S6W-43488

Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
Date lodged: Friday, 30 January 2026
Current Status: Answered by Ivan McKee on 13 February 2026

To ask the Scottish Government whether operating costs, including energy and staffing costs, are taken into account in the valuation of licensed hospitality premises for non-domestic rates calculation purposes.

The valuation of all non-domestic property is a matter for the Scottish Assessors who are independent of central and local government. By law, Assessors must ascertain a Net Annual Value (NAV) for all subjects entered on the Valuation Roll. This is defined as “the rent at which the lands and heritages might reasonably be expected to let from year to year” under section 6(8) of the Valuation and Rating (Scotland) Act 1956.

Scottish Assessors produce Practice Notes for different types of subjects and these are accessible at: 2026 Practice Notes – Scottish Assessors. The Practice Note for Licensed premises can be found at Licensed Premises.

The essence of the valuation scheme for licensed premises is the Hypothetical Achievable Turnover (HAT). Assessors identify the relationship between available rents and turnovers for licensed premises at the relevant valuation date. This relationship can then be used to derive a scheme of value which can be used to value all licensed premises. The calculation of HAT does not incorporate operating costs such as energy or staffing costs.

Question reference: S6W-43476

Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
Date lodged: Friday, 30 January 2026
Current Status: Answered by Ivan McKee on 6 February 2026

To ask the Scottish Government, further to the answer to question S6W-42433 by Ivan McKee on 22 December 2025, whether it will provide an update on the remit and timescales of the independent review of the valuation of licensed hospitality properties.

Confirmed on 2 February 2026, the appointment of four members to the independent Gill Review on the valuation methodology applied to licensed hospitality premises: Alison Andrews, Bob Mowat, Hugh Munro and Graham Whyte.

The first meeting of the Review Group was held on 2 February. Invitations to join an Advisory Panel of the independent Review have also been issued to selected individuals.

The Review Group will report by the end of 2026.

Question reference: S6W-43486

Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
Date lodged: Friday, 30 January 2026
Current Status: Answered by Ivan McKee on 6 February 2026

To ask the Scottish Government whether Revaluation Transitional Relief for non-domestic rates applies to all property classes and rates, and what net effect it anticipates for those experiencing the highest increases.

Acknowledging the impact of the revaluation, we are protecting business by introducing a Revaluation Transitional Relief to protect those most affected and will cap increases in gross bills up to the next revaluation in 2029. Increases in non-domestic gross liabilities due to revaluation will be capped at 15 per cent (cash terms) in 2026-27 for small properties, rising in subsequent years, with higher caps for larger properties. This relief will ensure that the gross bills of around 60,000 properties are lower in 2026-27 than they otherwise would have been. Table 1 shows the year-on-year caps by rateable value bracket. No property class or size is excluded from Revaluation Transitional Relief eligibility.

Table 1: Year-on-year Revaluation Transitional Relief caps (%), 2026-27 to 2028-29

Property’s rateable value	2026-27	2027-28	2028-29
	TR Limits Year on Year
Small (rateable value up to £20,000)	15%	22%	38%
Medium (rateable value £20,001 to £100,000)	30%	44%	75%
Large (rateable value over £100,000)	50%	75%	113%

Question reference: S6W-43477

Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
Date lodged: Friday, 30 January 2026
Current Status: Answered by Ivan McKee on 6 February 2026

To ask the Scottish Government, further to the answer to question S6W-42434 by Ivan McKee on 22 December 2025, whether the independent review of the valuation of licensed hospitality properties will have a resource budget to commission independent research on relevant matters.

Question reference: S6W-43479

Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
Date lodged: Friday, 30 January 2026
Current Status: Answered by Ivan McKee on 6 February 2026

To ask the Scottish Government whether it will provide an online 2026-27 non-domestic rates calculator for businesses.

Question reference: S6W-43478

Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
Date lodged: Friday, 30 January 2026
Current Status: Answered by Ivan McKee on 6 February 2026

To ask the Scottish Government, further to the answer to question S6W-42438 by Ivan McKee on 22 December 2025, and in light of the Cabinet Secretary for Finance and Local Government's commitment to pass on any consequentials arising from further UK budget measures on non-domestic rates reliefs for hospitality, what engagement it will have with the licensed hospitality sector on any budget amendments.

Question reference: S6O-05486

Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
Date lodged: Wednesday, 04 February 2026
Current Status: Due to be taken in the Chamber on 11 February 2026

To ask the Scottish Government whether it will provide an update on the procurement of marine protection vessels for Marine Scotland.

Question reference: S6W-43485

Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
Date lodged: Friday, 30 January 2026
Current Status: Answer expected on 13 February 2026

To ask the Scottish Government, following the publication of the non-domestic rates revaluation statistics on 13 January 2026, how the increase in rateable value for the licensed hospitality sector compares with other sectors.

Question reference: S6W-43487

Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
Date lodged: Friday, 30 January 2026
Current Status: Answer expected on 13 February 2026

To ask the Scottish Government what change in revenue it anticipates from the licensed hospitality sector as a result of any combined impact of the 2026-27 non-domestic rates revaluation and budget decisions.

Question reference: S6W-43482

Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
Date lodged: Friday, 30 January 2026
Current Status: Answer expected on 13 February 2026

To ask the Scottish Government, following the publication of the non-domestic rates revaluation statistics on 13 January 2026, whether any analysis has been conducted of the distributional changes on rateable value by geographic area.